S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  9815

                          I N  A S S E M B L Y

                            January 29, 2010
                               ___________

Introduced  by  M.  of  A.  SCHIMMINGER -- read once and referred to the
  Committee on Ways and Means

AN ACT to amend the tax law, in relation to the tax imposed  upon  alco-
  holic beverages

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 16 of section 420 of the tax law, as  added  by
chapter 891 of the laws of 1986, is amended to read as follows:
  16. "Brand owner" means any person who is a manufacturer of any liquor
or  wine  for which a brand or trade name label has been registered with
and approved by the state  liquor  authority  pursuant  to  section  one
hundred  seven-a of the alcoholic beverage control law OR BY THE ALCOHOL
AND TOBACCO TAX AND TRADE BUREAU. For purposes of this  subdivision  the
term  manufacturer includes a distiller, [importer,] vintner or rectifi-
er.
  S 2. Section 426 of the tax law, as amended by chapter 891 of the laws
of 1986, is amended to read as follows:
  S 426. Records to be kept by brand owners,  distributors,  owners  and
others.
  1.  THE  BRAND OWNER, OR, WHERE THE BRAND OWNER HAS DESIGNATED ANOTHER
PERSON TO ACT AS THE EXCLUSIVE AGENT OF THE BRAND OWNER, SUCH  EXCLUSIVE
AGENT  OF THE BRAND OWNER, SHALL MAINTAIN A COMPLETE AND ACCURATE RECORD
OF ALL THE DISTRIBUTORS OR HOLDERS OF A WHOLESALER'S LICENSE TO WHOM  IT
HAS  SOLD  LIQUOR  OR  WINE  WHICH  IS  MANUFACTURED BY THE BRAND OWNER,
TOGETHER WITH A RECORD OF THE NUMBER OF BOTTLES SOLD TO SUCH DISTRIBUTOR
OR HOLDER OF A WHOLESALER'S LICENSE, THE SIZE OF  THE  BOTTLES  AND  ITS
DESCRIPTION  BY BRAND NAME. SUCH RECORD SHALL BE IN A FORM PRESCRIBED BY
THE TAX COMMISSION, SHALL BE PRESERVED FOR THREE  YEARS,  AND  SHALL  BE
OFFERED  FOR  INSPECTION  AT ANY TIME UPON THE ORAL OR WRITTEN DEMAND OF
THE COMMISSIONER OR HIS DULY AUTHORIZED AGENTS.
  2. NO DISTRIBUTOR OR HOLDER OF A  WHOLESALER'S  LICENSE  SHALL  ORDER,
PURCHASE  OR RECEIVE ANY LIQUOR OR WINE FROM A SOURCE OTHER THAN A BRAND
OWNER, OR WHERE THE BRAND OWNER HAS DESIGNATED ANOTHER PERSON TO ACT  AS
THE  EXCLUSIVE  AGENT  OF  THE  BRAND OWNER, SUCH EXCLUSIVE AGENT OF THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD15487-01-0

A. 9815                             2

BRAND OWNER. NO OWNER SHALL ORDER, PURCHASE OR RECEIVE  LIQUOR  OR  WINE
OTHER  THAN  FROM  A DISTRIBUTOR OR HOLDER OF A WHOLESALER'S LICENSE WHO
PURCHASED SUCH LIQUOR OR WINE FROM A BRAND OWNER,  OR  WHERE  THE  BRAND
OWNER HAS DESIGNATED ANOTHER PERSON TO ACT AS THE EXCLUSIVE AGENT OF THE
BRAND OWNER, SUCH EXCLUSIVE AGENT OF THE BRAND OWNER.
  3.  Every  brand owner, distributor, HOLDER OF A WHOLESALER'S LICENSE,
owner or other person shall keep a complete and accurate record  of  all
purchases  and sales or other dispositions of alcoholic beverages, and a
complete and accurate record of the number of gallons of beers produced,
manufactured, brewed or fermented and  liters  of  all  other  alcoholic
beverages  produced,  distilled, manufactured, brewed, compounded, mixed
or fermented. Such records shall be in such form and contain such  other
information  as  the tax commission shall prescribe. Said commission, by
rule or regulation, also may  require  the  delivery  of  statements  to
purchasers  of  alcoholic  beverages,  and  prescribe  the matters to be
contained therein. Such records and statements, unless required  by  the
tax  commission  to be preserved for a longer period, shall be preserved
for a period of one year and shall be offered for inspection at any time
upon oral or  written  demand  by  the  commissioner  [of  taxation  and
finance]  or  his  duly  authorized  agents, and every such distributor,
brand owner, owner or other  person  shall  make  such  reports  to  the
department  [of  taxation  and  finance]  as  may be required by the tax
commission. Nothing in this section  contained  shall  be  construed  to
require  the keeping of a record of the purchase or disposition of alco-
holic beverages by a consumer thereof, except by a person who  uses  the
same  for  commercial purposes, or of the sale of alcoholic beverages at
retail.
  S 3. This act shall take effect on the ninetieth day  after  it  shall
have become a law.